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COL.  GEORGE  WASHINGTON  FLOWERS 
MEMORIAL  COLLECTION 


DUKF.  UNIVERSITY  LIBRARY 
DURHAM.  N.  C. 


PRESENTED  BY 

W.  W.  FLOWERS 


Digitized  by  the  Internet  Archive 
in  2010  with  funding  from 
Duke  University  Libraries 


http://www.archive.org/details/acttoreducecurreOOconf 


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AN    ACT 

To  reduce  the  Currcvcy,  and  to  authorize  a  nciv  issue 
of  Treasury  Notes. 


The  Covgrrss  of  thr.  Confederate  States  of  America  do  enact,  That  the 
holders  of  all  treasury  notes  above  the  denomination  of  five  dollars,  not 
bearing  interest,  shall  be  allowed  until  the  first  day  of  April  18(i4,  east  of 
the  Mississippi  river,  and  unfil'lst  day  of  July  1864,  west  of  the  Missis- 
sippi river,  to  fund  the  same,  and  until  the  periods  and  at  the  places  stated 
the  holders  of  all  such  treasury  notes  shall  be  allowed  to  fund  the  same  in 
registered  bonds  payable  twenty  years  after  their  date,  bearing  interest 
at  the  rate  of  four  per  cent,  per  annum,  payable  on  the  1st  day  of  Janu- 
ary and  July  of  each  year. 

Skc.  2.  The.  Secretary  of  the  Treasury  is  hereby  authorircd  to  issue 
the  bonds  required  for  the  funding  provided  for  in  the  preceding  section ; 
and  until  the  bonds  can  be  prepared,  he  may  issue  certificates  to  answer 
the  purpose.  Such  bonds  and  certificates  shall  be  receivable,  without 
interest,  in  payment  of  all  government  dues  payable  in  the  year  1864, 
except  export  and  import  duties. 

Sec.  3.  That  all  treasury  notes  of  the  denomination  of  one  hundred 
dollars  not  bearing  interest,  which  shall  not  be  presented  for  funding 
under  the  provisions  of  the  first  section  of  this  act,  shall,  from  and  after 
the  first  day  of  April  1864,  east  of  the  Mississippi  river,  and  the  first  day 
of  July  1864.  west  of  the  Mississippi  river,  cease  to  be  receivable  in  the 
payment  of  public  dues,  and  said  notes,  if  not  so  presented  at  that  time, 
shall,  in  addition  to  the  tax  of  thirty-three  and  one-third  cents  imposed 
in  the  4tli  section  of  this  act,  be  subject  to  a  ta.x  of  ten  per  cent,  pel" 
month  until  so  presented;  which  taxes  shall  attach  to  said  notes  wherever 
circulated,  and  shall  be  deducted  from  the  face  of  said  notes  whenever 
presented  for  payment  or  f(U-  funditifl^and  said  notes  shall  not  be  ex- 
changeable for  the  new  issue  of  m-asury  notes  provided  fSr  in  this  act. 

Sec.  4.  That  on  all  said  treasury  notes  not  funded  or  used  in  payment 
of  taxes  at  the  dates  and  places  prescribed  in  the  first  section  of  this  act, 


209(j08 


there  shall  be  levied  at  said  daU-s  and  |)lac('S  a  tax  of  thirty-three  and  one- 
third  cents  for  every  dollar  promised  on  the  face  of  said  notes.  Said  tax 
ehall  attach  to  said  notes  wherever  circulated,  iMd  shall  be  coUectod  by 
deducting  the  same  at  the  treasury,  its  depositaries,  and  by  the  tax  collec- 
tors, and  by  all  government  ofiBcers  receiving  tlie  same,  whenever  presented 
for  payment  or  for  funding  or  in  payment  of  government  dues,  or  for  pos- 
tage, or  in  exchange  for  new  notes  as  herein  after  provided,  and  said  trear 
Bury  notes  shall  be  fundable  in  bonds  as  provided  in  the.  first  section  of 
this  act,  until  the  1st  day  of  Januarj'  18(55,  at  the  rate  of  sixty-six  and 
two-thirds  cents  on  the  dollar,  and  it  shall  be  the  duty  of  the  tsecretary  of 
the  Treasury,  at  any  time  between  the  Jst  of  April,  east,  and  the  Ist  of 
July  1864,  west  of  the  Mississippi  river,  and  the  1st  of  January  1865,  to 
substitute  and  exchange  new  treasury  notes  for  the  same,  at  the  rate  of 
sixty -six  and  two-thirds  cents  on  the  dollar:  protided,  that  notes  of  the  .de- 
nomination of  one  hundred  dollars  shall  not  be  entitled  to  the  privilege  of 
said  exchange:  prodded,  further,  that  the  right  to  fund  any  of  said  trea- 
sury notes  after  first  day  of  January  1865,  is  hereby  takeu  away :  and 
proridcd  further,  that  upou  all  such  treasury  notes  which  may  remain 
outstanding  on  the  first  day  of  January  1865,  and  which  may  not  bo 
exchanged  for  new  treasury  notes  as  herein  provided,  a  tax  of  one  hun 
drcd  per  cent,  is  hereby  imposed. 

Sec.  5.  That  after  the  first  day  of  April  next  all  authority  heretofore 
given  to  the  Secretary  of  the  Treasury  to  issue  treasury  notes  shall  be, 
and  is  hereby  revoked :  provided,  the  Secretary  of  the  Treasury  may, 
after  that  time,  issue  new  treasury  notes,  in  such  form  as  ho  may  pre- 
scribe, payable  two  years  after  the  ratification  of  a  treaty  of  peiK-e  with 
the  United  States,  said  new  issues  to  be  receivable  in  payment  of  all 
public  duoB  except  oxport  and  import  duties,  and  to  be  issued  in  e.vchange 
for  old  notes  at  the  rate  of  two  dollars  of  the  new  for  three  dollars. of  the 
old  issues,  whethot*  said  old  notes  be  surrendered  for  exchange  by  the 
holders  thereof  or  be  received  into  the  treasury  under  the  provisions  of 
this  act ;  and  the  holders  of  the  new  notes  or  of  the  old  notes,  except 
those  of  the  denomination  of  one  hundred  dollars,  after  they  are  reduced 
to  sixty-six  and  two-thirds  c^'uts  on  the  dollar,  by  the  tax  aforesaid,  may 
convert  the  same  into  call  certificjites,  bearing  interest  at  the.  rate  of  four 
per  cent,  per  annum,  aud  payable  two  years  after  the  ratification  of  a 
txeaty  of  peace  with  the  United  States,  unless  sooner  converted  into  new 
DOtes. 

Sec.  6.  That  to  pay  the  expemes  #  the  government  not  otherwise 
provided  for,  the  Secretary  of  the  Treasury  is  hereby  authorized  to  issue 
eix  per  cent,  bonds,  to  an  amount  not  exceeding  five  hundred  millions  of 


dollars,  the  principal  and  interest  whereof  shall  be  free  from  taxation ;  and 
for  the  paymoAit  of  the  interest  thereon,  the  entire  net  receipts  of  any 
export  duty  hereai'lcr  laid  on  the  value  of  all  cotton,  tobacco,  and  naval 
stores,  which  shall  be  exported  from  the  Confederate  States,  and  the  not 
proceeds  of  the  import  duties  now  laid,  or  so  much  thereof  as  may  bo 
necessary  to  pay  annually  the  interest,  are  hereby  specially  pledged : 
provided,  that  the  duties  now  laid  upon  imports  and  hereby  pledged  shall 
hereafter  be  paid  in  specie,  or  in  sterling  exchange,  or  in  the  coupons  of 
said  bon^s. 

Skc.  7.  That  the  Secretary  of  the  Treasury  is  hereby  authorized  from 
time  to  time,  as  the  wants  of  the  treasury  may  require  it,  to  sell  or  hypo- 
thecate for  treasury  notes,  said  bonds  or  any  part  thereof,  upon  the  best 
terms  he  can,  so  as  to  meet  appropriations  by  Congress,  and  at  the  same 
time  reduce  and  restrict  the  amount  of  the  circulation  in  treasury  notes 
within  reasonable  and  safe  limits. 

Sec.  8.  The  bonds  authorized  by  the  sixth  section  of  this  act  may  be 
either  registered  or  coupon  bonds,  as  the  parties  taking  them  may  elect, 
and  they  may  be  exchanged  for  each  other  under  such  regulations  as  the 
Secretary  of  the  Treasury  may  prescribe.  The}-  shall  he  for  one  hundred 
dollars,  or  some  multiple  of  one  hundred  dollars,  and  shall,  together  with 
the  coupons  thereto  attached,  be  in  such  form  and  of  such  authentication 
as  the  Secretary  of  the  Treasury  may  prescribe.  The  interest  shall  be 
payable  half  yearly,  on  the  iirst  of  January  and  July  in  each  year — the 
principal  shall  be  payable  not  less  than  thirty  years  from  their  date. 

Skc.  9.  All  call  certificates  shall  be  fundable,  and  shall  be  taxed  in  all 
respects,  as  is  provided  for  the  treasury  notes,  into  which  they  are  con- 
vertible. If  not  converted  before  the  time  fixed  for  taxing  the  treasury 
notes,  such  certificates  shall  from  that  time  bear  interest  upon  only  sixty- 
six  and  two-thirds  cents  for  every  dollar  promised  upon  their  face,  and 
shall  be  redeemable  only  in  new  treasury  notes  at  that  rate ;  but  after  the 
passage  of  this  act  no  call  certificates  shall  be  issued  until  after  the  first 
day  of  April  1864. 

Skc.  JO.  That  if  any  bank  of  deposit  shall  give  its  depositors  the  bonds 
authorized  by  the  1st  section  of  this  act  in  exchange  for  their  deposits, 
and  specify  the  same  on  the  bonds  by  some  distinctive  mark  or  token,  to 
be  agreed  upon  with  the  Secretary  of  the  Treasury,  then  the  said  depo- 
sitor shall  be  entitled  to  receive  the  amount  of  said  bonds  in  treasury 
notes  bearing  no  interest  and  outstanding  at  the  passage  of  this  act:  pro- 
rifled,  the  said  bonds  are'presenfed  before  the  privilege  of  funding  said 
notes  at  par  shall  cease,  as  herein  prescribed. 

8kc.  11.   That  all  treasury  notes  heretofore  issued  of  the  denoniiDation 


200608 


of  five  dollars  shall  continue  (o  be  receivable  in  pRytnent  of  public  dnea, 
OB  provided  by  law,  and  fundable  at  ])ar  under  the  provisions  of  tliis  act, 
oritii  the  1st  day  of  July  1864,  east,  and  uutil  the  Ist  day  of  October  1864, 
west  of  the  Mississippi  river,  but  after  that  time  they  shall  be  subject  to  a 
tax  of  thirty  threi'  and  one-third  cents  on  every  dollar  promised  on  the 
face  thereof,  said  tax  to  attach  to  said  notes  wlierever  circulated,  and  said 
n6tes  to  be  fundable  and  exchangeable  for  new  treasury  notes,  as  herein 
provided,  subject  to  the  deduction  of  said  tax. 

Sec.  12.  That  any  state  holding  trea.<;ur\'  notes,  received  before  the 
times  h<"rein  fixed  for  taxing  said  notes,  shall  be  allowed  until  the  1st  day 
of  January  IBOf),  to  fund  the  same  in  six  per  cent,  bonds  of  the  Confe- 
derate States,  payable  twenty  years  after  date,  and  the  iutorest  payable 
Bemi-anuually.  But  all  treasury  notes  received  by  any  State  alter  the 
tinio  fixed  for  taxing  the  same,  as  aforesaid,  shall  be  held  to  have  bet^n 
received  diminished  by  the  amount  of  said  tax.  The  discrimination  be- 
tween the  notes  subject  to  the  tax,  and  those  not  so  subject,  shall  be  left 
to  the  good  faith  of  each  State,  and  the  certificate  of  the  governor  thereof 
shall  in  each  case  be  conclusive. 

Sec.  13.  That  treasury  notes  heretofore  issued,  bearing  interest  at  the 
rate  of  seven  dollars  and  thirty  cents  on  the  hundred  dollars  per  annum, 
shall  no  hmgcr  be  received  in  payment  of  public  dues,  but  shall  bt;  deemed 
and  considered  bcmds  of  the  Confederate  States,  payable  two  years  after 
a  ratification  of  a  treaty  of  peace  with  the  United  States,  bearing  the  rate 
of  interest  specified  on  their  face,  payable  on  the  first  day  of  January  in 
each  and  every  year. 

Sec.  14.  That  the  Secretary  of  tlie  Treasury  be,  and  he  is  hereby  au- 
thorized, in  case  tlie  exigencies  of  the  government  should  require  it,  to 
pay  the  demand  of  any  public  creditor  whoso  debt  may  be  contracted 
after  the  passage  nf  this  act,  willing  to  receive  the  same,  in  a  certificate 
of  indebtedness  to  be  issued  by  said  Secretarj',  in  such  form  as  he  may 
deem  jirnper,  payable  two  3'ears  after  a  ratification  of  a  tii'aty  of  peace 
with  the  Tnitcd  States,  bearing  interest  at  the  rate  of  six  per  cent,  per 
annum,  payable  semi-annually,  and  transferable  only  by  special  endorse- 
ment under  regulations  to  bo  prescribed  by  the  Secretary  of  the  Troasury, 
end  said  certificate  shall  be  exempt  from  taxation  in  princii)al  and  interest. 

Skc.  15.  The  Secretary  of  the  Treasury  is  autliorized  to  increase  tjie 
number  of  depositories  so  as  to  meet  the  re<niir<>ments  of  this  act,  and 
with  that  view  to  employ  such  of  the  banks  of  the  several  states  as  he 
may  deem  expedient. 

Skc.  K).  'i'hc  Secretary  of  the  Treasury  shall  forthwith  advertise  this 
act  in  such  newspapers  published  in  the  several  states  and  by  such  other 


means  as'fchall  secure  immediate  publicity,  and  the  Secretary  of  War  and 
the  Secretary  of  the  Navy  shall  each  cause  it  to  be  published  in  genera) 
orders  for  the  information  of  the  army  and  navy. 

Sec.  17.  The  forty-second  .section  of  the  act  for  the  a-ssessnient  and 
collection  of  taxes,  approved  May  1st,  1863,  is  hereby  repealed. 

Skc.  18.  The  Secretary  of  the  Treasury  is  hereby  authorized  and  re- 
quired, upon  the  application  of  the  holder  of  any  call  certificate— which 
by  the  first  section  of  the  act  '  to  provide  for  the  funding  and  further 
issxie  of  treasury  notes,'  approved  March  23d,  1863,  was  required  to  be 
*  thereafter  deemed  to  be  a  bond'— to  issue  to  such  holder  a  bond  therefor 
upon  the  terms  provided  by  said  act. 

Approved  February  17,  1864. 


AIN    ACT 

To  lemj  additional  Taxes  for  the  common  defence  and 
support  of  the  Government. 


The  Congress  of  the  Confederate  States  of  America  do  enact,  that  in 
addition  to  the  taxes  levied  by  the  act  to  lay  taxes  for  the  common  de- 
fence, and  to  carry  on  the  government  of  the  Confederate  States,  approved 
24th  of  April  1863,  there  shall  be  levied  from  the  passage  of  this  act,  on 
the  subjects  of  taxation  herein  after  mentioned,  and  collected  from  every 
person,  copartnership,  association  or  corporation,  liable  therefor,  taxes  as 
follows,  to  wit: 

I.  Upon  the  value  of  property,  real,  personal  and  mixed,  of  every 
kind  and  description,  not  herein  after  exempted  or  taxed  at  a  different 
rate,  five  per  cent. :  provided,  that  from  this  tax  on  the  value  of  property, 
employed  in  agriculture,  shall  be  deducted  the  value  of  the  tax  in  kind 
derived  therefrom,  as  assessed  under  the  law  imposing  it,  and  delivered 
to  the  government :  provided,  that  no  credit  shall  be  allowed  beyond  five 
per  cent. 

II.  On  the  value  of  gold  and  silver  wares  and  plate,  jewels,  jewelry 
and  watches,  ten  per  cent. 

III.  The  value  of  property  taxed  under  this  section  shall  be  assessed 
on  the  basis  of  the  market  value  of  the  same  or  similar  property  in  the 
neighborhood  where  assessed  in  the  year  I860,  except  in  cases  where 
lands,  slaves,  cotton  or  tobacco  have  been  purchased  since  the  1st  day  of 
January  1862;  in  which  case,  the  said  land,  slaves,  cotton  and  tobacco 
80  purchased  shall  be  assessed  at  the  price  actually  paid  for  the  same  by 
the  owner. 

Sec.  2.  On  the  value  of  all  shares  or  interests  held  in  any  bank,  bank- 
ing company  or  association,  canal,  navigation,  importing  and  exporting, 
insurance,  manufacturing,  telegraph,  express,  rail  road  and  dry  dock  com- 
panies, and  all  other  joint  stock  companies  of  every  kind,  whether  incor- 
porated or  not,  five  per  cent. 

The  value  of  property  taxed  under  this  section  shall  be  assessed  upon 
the  basis  of  the  market  value  of  said  property  in  the  ncigbborbood  wbers 


8 

assessed,  in  puch  cnrrency  as  may  bo  in  general  use  fherc,  in  the  pur- 
chase and  sale  of  such  property,  at  the  time  of  .'isscssmcnt. 

Sec.  3.  I.  Upon  Ibo  amouot  of  all  gold  and  silver  coin,  gold  dust, 
gold  or  silver  bullion,  whether  hold  by  banks  or  other  corporations  or  in- 
dividuals, five  per  cent.;  and  upon  p.ll  moneys  held  abroad,  or  upon  the 
amount  t»f  all  bills  of  exchange,  drawn  therefor  on  fiioign  eountries,  a 
tax  of  five  per  cent. ;  such  tax  upon  money  abroad  to  be  assessed  and 
collected  according  to  the  value  thereof  at  the  place  whero  the  tax  is  paid. 

II.  Upon  the  amount  of  all  solvent  credits,  and  of  nil  bank  bills,  and 
all  other  paper  issued  as  currency,  exclusive  of  uonintcrest  bearing  con- 
federate treasury  uotej^,  and  not  employed  in  a  registered  busincjis,  the  in- 
come derived  from  which  is  taxed,  five  pi-r  cent. 

Sec.  4.    Upon  profils  made  in  trade  and  business,  as  follows: 

I.  On  all  profits  made  by  buying  and  selling  spirituous  liquors,  flour, 
wheat,  com,  rice,  sugar,  molasses  or  syrup,  salt,  bacon,  pork,  hogs,  beef 
or  beef  cattle,  sheep,  oaf.s,  hay,  fodder,  raw  hides,  leather,  horsis,  mules, 
boots,  shoes,  cotton  yarns,  wool,  woolen,  cotton  or  mixed  cloths,  hats, 
wagons,  harness,  coal,  iron,  steel  or  nails,  at  any  time  between  the  first 
of  .January  IHG3  and  the  first  of  .lanuary  ldR5,  ten  per  cent.,  in  addition 
to  the  lax  on  such  profits  as  income  ujider  the  act  to  lay  taxes  for  the 
common  defince,  and  carry  on  the  government  of  the  Confederate  States, 
approved  April  24,  1863. 

II.  On  all  profits  made  by  buying  and  selling  money,  gold,  silver, 
foreign  exchunge,  stocks,  notes,  debts,  credits,  or  obligations  of  any 
kind,  and  any  inerchandise,  projx'rty  or  efTecls  of  any  kind,  not  enume- 
rated in  the  preceding  paragraph,  between  the  times  named  therein,  ten 
per  cent.,  in  addition  to  tbo  tai  oii  such  profits  a.n  income,  under  the  act 
aforesaid. 

III.  On  the  amount  of  profits  exceeding  twenty-five  per  cent.,  made 
during  either  of  the  years  18(5:1  and  18()  I,  b.v  any  bank  or  banking  com- 
pany, insurance,  canal,  navigation,  importing  and  exporting,  telegraph, 
express,  rail  roiid,  nianufacluring,  dry  dock,  «)r  other  ji)inl  stock  company 
of  any  <l>-8ciij»lion,  wliclher  ineorj)orated  or  not,  twenty-live  per  cent,  on 
such  excess. 

8k»;.  5.  The  following  exenij>tions  from  taxation  under  this  act  shall  be 
allowed,  to  wit: 

I.  Property  of  each  lie;id  of  a  tanniy  to  the  value  of  five  hundred  dol- 
lars; and  for  each  tninor  child  of  the  family  to  the  further  value  of  one 
hundred  dollars;  and  for  each  son  actually  engaged  in  the' army  or  navy, 
or  who  has  died  or  been  killed  in  the  military  or  naval  service,  and  who 


was  a  member  of  the  family  when  he  entered  the  service,  to  the  further  ' 
vahio  of  five  hundred  dollars. 

II.  Property  of  the  widow  of  any  officer,  soldier,  sailor  or  marine,  wh* 
fnay  have  died  or  been  killed  in  the  military  or  naval  service,  i)r  where 
there  is  no  widow,  then  of  the  familj',  being  minor  cliildren,  to  the  value 
of  one  thousand  dollars. 

III.  Property  of  every  officer,  soldier,  sailor  or  marine,  actually  en- 
gaged in  the  military  or  uaval  service,  or  of  such  as  have  been  disabled 
in  such  service,  to  the  value  of  one  thousand  dollars :  provided,  that  thft 
above  exemptions  shall  not  apply  to  any  person,  whose  property,  exclu- 
sive of  household  furniture,  shall  be  assessed  at  a  value  exceeding  one 
thousand  dollars. 

IV.  That  where  property  has  been  injured  or  destroyed  by  the  enemy, 
or  the  owner  thereof  has  been  temporarily  deprived  of  the  use  or  occu- 
pancy thereof,  or  of  the  means  of  cultivating  the  same,  by  reason  of  the 
presence  or  proximity  of  the  enemy,  the  assessment  on  lAich  property  may 
be  reduced,  in  proportion  to  the  damage  sustained  by  the  owner,  or  th« 
tax  assessed  thereon  may  be  reduced  in  the  same  ratio  by  the  district  col- 
lector, on  satisfactory  evidence  submitted  to  him  by  the  owner  or  assessor. 

Sec.  G.  That  the  taxes  on  property,  laid  for  the  year  18(54,  shall  be 
assessed  as  on  the  day  of  the  passage  qf  this  act,  and  be  due  ai.d  col- 
lect€d  on  the  first  day  of  June  next,  or  as  scjon  after  as  practicable,  al- 
lowing an  •extension  of  ninety  days  west  of  the  Mississippi  river.  The 
additional  taxes  on  incomes  or  profits  for  the  year  1863,  levied  by  this 
^^ct,  shall  be  assessed  and  collected  forthwith;  and  the  taxes  on  income* 
or  profits  for  the  year  1864  shall  be  assessed  and  collected  according  to 
the  provisions  of  the  tax  and  assessment  acts  of  1863. 

Skc.  7.  So  much  of  the  tax  act  of  the  iJ4th  day  of  April  1863,  as  levieg 
a  tax  on  incomes  derived  from  property  or  eftects,  on  the  amount  or  valu« 
of  which  a  tax  is  levied  by  this  act,  and  also  the  first  section  of  said  act, 
are  suspended  for  the  j'ear  1864;  and  no  estimated  rent,  hire,  or  interest 
on  property  or  credits  herein  taxed  ad  valorem,  shall  be  assessed  or  taxed 
as  incomes  under  the  tax  act  of  1663. 

Skc.  8.  That  the  tax  imposed  by  this  act  on  bonds  of  the  Confederate 
States  heretofore  issued,  shall  in  no  case  exceed  the  interest  on  the  same, 
and  such  bonds  when  held  by  or  for  minors  or  lunatics,  shall  bo  exemp4 
from  tax  in  all  cases  where  the  interest  on  the  same  shall  not  exceed  one 
thousand  dollars. 

Approved  February  17,  1864. 

2 


AN    ACT 

To  organize  Forces  to  serve  during  the  v)ar. 


The  Congress  of  the  Confediratr  Stutes  of  America  do  cnnci,  that  from 
and  after  the  passage  of  this  act,  all  white  men,  residents  of  the  Con- 
federate States,  between  the  ages  of  seventeen  and  fifty,  shall  bo  in  the 
military  service  of  the  Confederate  States  for  the  war. 

Sec.  2.  That  all  the  persons  afoi'esaid,  between  the  ages  of  eighteen 
and  forty- five,  now  in  service,  shall  bo  retained,  during  the  present  war 
with  the  United  States,  in  the  same  regiments,  battalions  and  companies 
to  which  they  belong  at  the.  passage  of  this  act,  with  the  same  organization 
and  officers,  unless  regnlarly  transferred  or  discharged,  in  accordance 
with  the  laws  and  regulations  for  the  government  of  the  army  :  proridcd, 
that  companies  from  one  state,  organized  against  their  consent,  expressed 
at  the  time,  with  regiments  or  battalions  from  another  state,  shall  have 
the  privilege  of  being  transfened  to  organizations  of  troops  in  the  same 
arm  of  the  service  from  the  state  in  which  said  companies  were  raised  ; 
and  the  soldiers  from  one  state  in  companies  from  another  state  shall  be 
allowed,  if  they  desire  it,  a  transfer  to  organizations  from  their  own  state 
in  the  same  arm  of  the  service. 

Sec.  3.  That,  at  the  expiration  of  six  months  from  the  lirst  day  of 
April  next,  a  bounty  of  one  hundred  dollars,  in  a  six  per  cout.  govern- 
ment bond,  which  the  Secretary  of  the  Treasury  is  hereby  authorized  to 
issue,  shall  be  paid  to  every  rion-commissioned  oflSccr,  musician  and 
private  who  sh&Ji  then  be  in  the  service,  or,  in  the  event  of  his  death 
previous  to  thr-.  period  of  such  payment,  then  to  the  person  or  persona 
who  would  be  entitled  by  la\»'  to  receive  the  arrearages  of  liis  pay ;  but 
no  one  shall  be  entitled  to  the  bounty  herein  provided,  who  shall,  at  any 
tiinp-<^n'i»>"  f'  "^  period  of  six  motfths  next  after  the  said  first  day  of  April, 
be  absi  lu  iiuurhis  commaiid  without  leave. 

Sec.  4.  That  no  per-rin  -.!«  dl  be  relieved  from  the  opMation  of  thi.s  act 
by  reason  of  having  been  heretofore  discharged  from  the  army,  where  no 
disability  now  (  xi.sts»  nor  .Khali  those  who  have  furnished  substitutes  he 
any  longer  exempted  by  reason  thereof:  prorulrd,  that  no  person  hei''to 


12 

fore  excnipti'd  on  account  of  icligiouH  opinionp,  and  who  hna  paid  the 
fax  levied  to  relieve  him  fri>m  service,  shall  ho  nviuired  to  render  military 
Hftrviee  under  this  act. 

Sec.  5.  That  all  whiti'  male  residents  of  the  diufederate  States,  betwoeu 
the  apes  of  seventeen  and  eighteen  and  forty-five  and  fifty  years,  shall 
t-.nroll  themselves,  at  such  times  auj  places,  and  under  such  regulations 
■M  the  President  may  prescribe,  the  time  allowed  not  being  less  than 
thirty  days  (or  those  east,  and  sixty  days  for  those  west  of  the  Mississippi 
river;  and  any  person  who  shall  fail  so  to  enroll  himself,  without  a  rea- 
son:iMe  excuse  therefor,  to  be  judged  of  by  the  I'resident,  shall  be  placed 
in  service  in  the  field  for  the  war,  in  the  same  maimer  as  though  he  were 
betwe<in  the  svges  of  eighteen  and  forty-five :  provided,  that  the  persons 
mentioned  in  this  section  shall  constitute  a  reserve  for  state  defence  and 
detail  duty,  and  shall  not  be  requiro«l  to  perform  service  out  of  the  state 
in  which  they  reside. 

SfX'.  6.  That  all  jjersons  required  by  the  fifth  section  of  this  act  to 
enroll  themselves  may,  wiihin  thirty  dnys  after  the  passage  hereof,  east  of 
the  Mississi{ipi  river,  and  witliiu  sixty  days  if  west  of  said  river,  form 
themselves  into  voluntary  organizations  of  companies,  battalions  or  regi- 
nients,  and  elect  their  own  officers — said  organizations  to  conform  to  the 
existing  law  ;  and  having  so  organized,  to  tender  their  services  as  volun- 
teers during  the  war  to  the  President;  and  if  such  organization  shall 
furnish  prop'-r  muster  rolls,  as  now  required,  and  deposit  a  copy  thereof 
with  the  enrolling  officer  <if  their  district  (which  shall  be  equivalent  to 
enrollment),  they  may  be  accepted  as  miuuto  men  for  service  in  such 
state  :  but  in  no  event  to  bo  taken  out  of  it.  Those  who  do  not  so  volun- 
teer and  organize  shall  enroll  themselves  as  before  provided,  and  may,  by 
the  President,  be  required  to  assemble  at  places  of  rendezvous,  and  be 
fornii'il  into  corripanies,  battalions  and  regiments,  under  regulations  to  be 
prescribed  by  him,  and  shall  have  the  right  to  elect  their  company  and 
regimental  officers;  and  all  troops  organized  under  this  act  for  state 
defence  shall  be  entitled,  while  in  actual  service,  to  the  same  pay  aud 
allowances  as  troops  now  in  the  field. 

Sec.  7.  That  any  person  who  shall  fail  to  attend  at  the  place  of 
rendezvous,  as  required  by  the  authority  of  the  President,  withorut  a  suffi- 
cient excuse,  to  be  judged  of  by  him,  shall  bo  liable  to  be  placed  in 
Berviec^.  in  the  field  for  the  war  as  if  he  were  between  the  ages  of  eighteen 
and  forty-five  years. 

SE(;.  8.  That  Wercaftt^r  the  duties  of  piovust  and  hospital  guards  aud 
clerks,  of  clerks,  giuirds.  ugcnts,  (■mployee.",  or  laborers  in  the  commis- 
sary's and  quartermaster's  departments,  in  the  ordnance  department,  and 


13 

clerks  and  employees  of  navy  agents,  as  also  in  the  execution  of  the 
enrollment  acts,  and  all  similar  duties,  shall  be  performed  by  persons 
who  are  within  the  ages  of  eighteen  and  forty-five  years,  and  who,  by 
the  report  of  a  bojird  of  army  surgeons,  shall  be  reported  as  unable  to 
perform  active  service  in  the  field,  but  capable  of  performing  some  of 
the  above  named  duties,  specifying  which;  and  when  those  persons  shall 
have  been  assigned  to  those  duties  as  far  as  practicable,  the  President 
shall  detail  or  assign  to  their  performance  such  bodies  of  troops  or  indi- 
viduals, required  to  be  enrolled  under  the  fifth  section  of  this  act,  as  may 
be  needed  for  the  discbarge  of  such  duties :  protided,  that  persons  between 
the  ages  of  seventeen  and  eighteen  shall  not  be  lujsigned  to  these  duties : 
provided  further,  that  nothing  contained  in  this  act  shall  be  so  construed 
as  to  prevent  the  President  from  detailing  artisans,  mechanics  or  persons 
of  scientific  skill  to  perform  indispensable  duties  in  the  departments  or , 
bureaux  herein  mentioned. 

Sec.  9.  That  any  quartermaster  or  assistant  quartermaster,  commissary 
or  assistant  commissary  (other  than  those  serving  with  regiments  and 
brigades  in  the  field),  or  oflScer  in  the  ordnance  bureau,  or  navy  agent,  or 
provost  marshal,  or  ofiicer  in  the  conscript  service,  who  shall  hereafter 
emploJ>^  or  retain  in  his  employment  any  person  in  any  of  their  said 
departments  or  bureaux,  or  in  anj'  of  the  duties  mentioned  in  the  eighth 
section  of  this  act,  in  violation  of  the  provisions  hereof,  shall,  on  conviction 
thereof,  by  a  court  martial  or  military  court,  be  cashiered  ;  and  it  shall  be 
the  duty  of  any  department  or  district  commander,  upon  proof  by  the 
oath  of  any  credible  person,  that  any  such  officer  has  violated  this  pro- 
vision, immediately  to  relieve  such  officer  from  duty  ;  and  said  commander 
shall  take  prompt  measures  to  have  him  tried  for  such  oflTence;  and  any 
commander  as  aforesaid  failing  to  perform  the  duties  enjoined  by  this 
section,  shall,  upon  being  duly  convicted  thereof,  be  dismissed  from  the 
service. 

Sec.  10.  That  all  laws  granting  exemptions  from  military  service  be 
and  the  same  arc  hereby  repealed,  ami  hereafter  none  shall  bo  exempted 
t'xcept  the  following : 

I.  All  who  shall  be  held  unfit  for  military  ^'^■rvice,  under  rules  to  be 
prescribed  by  the  Secretary  of  War. 

II.  The  Vice  President  of  the  Confederate  Slates;  the  members  and 
officers  of  congress  and  of  the  several  state  legislatures,  and  such  other 
confederate  and  state  officers  as  the  President  or  the  Governors  of  the 
respective  states  may  certify  to  be  necessarj'  for  the  proper  administration 
of  the  confederate  or  stale  governments,  as  the  case  may  be. 

III.  Every  minister  of  religion  authorized  to  ])reach  according  lo  ihe 


14 

rultw  i>f  bis  churc)),  and  who,  at  the  passngc  of  this  uct,  shall  be  regu- 
larly emplojed  in  the dischavgt^  of  his  ministerial  duties;  supcrintcudentH 
and  physicians  of  lusylums  of  the  deal,  dumb  and  blind  and  of  the  insane; 
one  editor  for  each  newspaper  beinp  published  at  the  time  of  the  passage 
of  this  act,  and  such  employees  as  said  editor  may  certify  on  oath  to  be 
indispensable  to  the  publication  of  such  newspaper;  the  public  printer 
of  the  confederate  and  state  governments,  and  such  jotirnej'men  printers 
OS  the  said  public  printer  shall  certify  on  oath  to  be  indispensable  to  per- 
form the  public  printing;  one  skilled  apothecary  in  each  apothecary 
store,  who  was  doing  business  as  such  apothecary  on  the  tenth  day  of 
October  eighteen  hundred  and  sixty-two,  and  has  continued  said  business, 
without  intermission,  since  that  period ;  all  physicians  over  the  age  of 
thirty  years,  who  now  are,  and  for  the  last  seven  years  have  been,  in  the 
actual  and  regular  practice  of  their  profession ;  but  the  term  phVsician 
shall  not  include  dentists;  all  presidents  and  teachers  of  colleges,  theo- 
logical seminaries,  academies  and  schools,  who  have  been  regularly  en- 
gjiged  as  such  for  two  years  next  before  the  jiassagc  of  this  act :  provided, 
that  the  benefit  of  this  exemption  shall  extend  to  those  teachers  only 
whose  schools  are  composed  of  tweut}'  students  or  more;  all  superin- 
tendents of  public  hospitals  established  by  law  before  the  passage 'of  this 
act,  and  such  physicians  and  nurses  therein  as  such  superiutendeut 
shall  certify  on  oath  to  be  indispensable  to  the  proper  and  efHcient 
■  mauagenieut  thereof. 

IV^  There  shall  be  exempt  one  person  as  overseer  or  agriculturist  on 
each  farm  or  plantation  upon  which  then;  are  now,  and  were,  upon  the 
first  day  of  January  last,  fifteen  able-bodied  field  hands,  between  the 
ages  of  sixteen  and  fiftj',  upon  the  following  conditions:  1.  This 
exemption  shall  only  Ijc  granted  in  cases  in  which  there  is  no  white  male 
adult  on  the  farm  or  plantation,  not  liable  to  military  service,  nor  unless 
the  person  claiming  the  exemption  was,  on  tho  first,  day  of  January 
eighteen  hundred  and  sixty-four,  either  the  owner  and  manager,  or  over- 
seer of  said  plantation;  but  in  no' case  shall  more  than  one  person  bo 
exempted  for  one  farm  or  plantatii)n.  '2.  Such  person  shall  first  execute 
u  bond,  payable  to  the  Confederate"  States  of  America,  in  such  form,  and 
with  such  security,  and  in  such  penalty,  as  tho  Secretary  of  War  may 
prejicribe,  conditioned  that  he  will  deliver  to  the  government,  at  some  rail 
road  depot,  or  such  other  place  or  places  as  may  bo  designated  by  the 
Secretary  of  War,  within  twelve  months  then  next  ensuing,  one  hundred 
pounds  of  bacon,  or,  at  the  election  of  the  government,  its  equivalent  in 
pork,  and  one  hundred  pounds  of  net  beef  (said  beef  to  be  delivered  on 
foot)  for  each  able-bodied  slave  on  the  farm  or  plaqtation,  within   the 


• 


15 

above  said  ages,  whether  said  slaves  be  worked  in  the  field  or  not ;  which 
said  bacon  or  pork  and  beef  shall  bo  paid  for  by  the  government  at  the 
prices  fixed  by  the  commissioners  of  the  state  under  the  impressment 
act :  provided,  that  when  the  person  thus  exempted  shall  produce  satis- 
factory evidence  that  it  has  boon  impossible  for  him,  by  the  exercise  of 
proper  diligence,  to  furnish  the  amount  of  meat  thus  contracted  for,  and 
leave  an  adequate  supply  for  the  subsistence  of  those  living  on  baid  farm 
or  plantation,  the  Secretary  of  War  shall  direct  a  commutation  of  the 
same  to  the  extent  of  two-thirds  thereof  in  grain  or  other  provisions,  to 
be  delivered  by  such  person  as  aforesaid,  at  equivalent  rates.  ?>.  Such 
person  shall  further  bind  himself  to  sell  the  marketable  surplus  of  pro- 
visions and  grain  now  on  hand,  and  which  he  may  raise  from  year  to 
year,  while  his  exemption  continues,  to  tiie  government  or  to  the  families 
of  soldiers,  at  prices  fixed  by  the  commissioners  of  the  state  under  the 
impressment  act:  provided,  that  any  person,  exempted  as  aforesaid,  shall 
be  entitled  to  a  credit  of  twenty-five  per  cent,  on  any  amount  of  meat 
which  he  may  deliver  within  three  months  from  the  passage  of  this  act : 
provided  further,  that  persons  coming  within  the  provisions  of  this 
exemption  shall  not  bo  deprived  thereof  by  reason  of  having  been  enrolled 
since  the  first  day  of  February  eighteen  hundred  and  sixty-four. 

In  addition  to  the  foregoiug  exemptions,  the  Secretary  of  War,  under 
the  direction  of  the  President,  may  exempt  or  detail  such  other  person  as 
he  may  be  satisfied  ought  to  be  exempted  on  account  of  public  necessity, 
and  to  insure  the  production  of  grain  and  provisions  for  the  army  and 
%  the  families  of  soldiers.  He  may  also  grant  exemptions  or  details,  on 
W  such  terms  as  he  may  prescribe,  to  such  overseers,  farmers  or  planters 
as  he  may  be  satisfied  will  be  more  useful  to  the  country  in  the  pursuits 
of  agriculture  than  in  the  military  service:  provided,  i\\a,i  such  exemp- 
tions shall  cease  whenever  the  farmer,  planter  or  overseer  shall  fail  dili- 
gently .to  employ,  in  good  faith,  his  own  skill,  capital  and  labor  ex- 
clusively in  the  production  of  grain  and  provisions,  to  be  sold  to  the 
government  and  the  families  of  soldiers  at  prices  not  exceeding  those 
fixed  at  the  time  for  like  articles  by  the  commissioners  of  the  state  under 
the  impressment  act. 

V.  The  president,  treasurer,  auditor  and  superintendent  of  any  rail 
road  compaby  engaged  in  transportation  for  the  government,  and  such 
oflficers  and  employees  thereof  as  the  president  or  superintendent  shall 
certify,  on  oath,  to  be  indispensable  to  the  efficient  operation  of  such  rail 
road :  provided,  that  the  number  of  persons  exempted  by  this  act  on  any 
rail  road  shall  not  exceed  one  for  each  mile  of  such  road  in  actual  use  for 
military  transportation,  and  said  exempts  shall  be  reported  by  name  and 


16 

depcriprion,  with  the  ntiniRS  of  any  who  may  have  Inft  the  employment 
of"  said  company,  or  who  may  ceas<-  to  be  indispensable  to  the  efficient 
operation  of  its  road,  at  least  once  a  monih,  to  the  Secretary  tif  War,  or 
Hiich  officer  as  he  may  desi^nati*  for  th«t  purpose:  and  yrovidrd  further, 
that  such  president  or  superintendent  shall,  in  ejich  hucIi  monthly  report. 
••t>rlify  on  oath,  that  no  person  liable  to  military  ««.'rvice  has  been  em- 
.,i,.vn,?  })Y  bW  v"'¥':" ii >'.»•' ■^'■'>  *j>p  i>«.ssut,i  of  this  jici,  i»i  tmy  popit'on  in 
v.hich  it  was  pi-.\ctiial)lo  to  employ  one  'lOt  liablo  to  miiitaiy  service,  and 
I'Hpable  of  performing  effiiiently  th^  duties  of  such  position.  And  in 
cases  where  rail  roads  have  fallen  iuto  the  hands  of  tho  enemy,  and  a  por- 
tion of  the  rolling  stock  of  such  roads  is  being  used  ou  other  roads  not 
i«  the-  enemy's  hands,  the  president  and  superintendent  of  said  first  named 
roads  shall  be  exempt. 

VI.  Tiiat  nothing  herein  contained  shall  be  construed  as  n'pealing  the 
act  approved  April  fourteenth,  eighteen  hmulrcd  and  sixty-three,  entitled 
an  act  to  exeuipf  contractors  for  c.irrying  the  mails  of  the  Confi'derate 
Stateti,  and  the  drivers  of  post  coacln;s  and  hacks,  from  military  service: 
provided,  that  the  exemptions  granted  under  this  act  shall  only  continue 
\vhilst  the  persons  exiempted  are  actually  engaged  in  their  respective  pur- 
.suits  or  occupations. 

vSec.  Jl.   That  the  president  be  and  be  is  hereby  authorized  to  grant 
details,  under  general  rules  and  regulations  to  be  issued  by  the  war  de- 
partment, either  from  persons  betw<'en  forty-live  and  fifty  years  of  age,  or  • 
from  the  army  in  the  field,  in  all  cases  when,  in   his  judgment,  justice, 
equity  and  necessity  require  such  details,  and  he  may  revoko  such  orders       ^W 
of  details  whenever  he  thinks  proper:  provided,  that  the  power  herein       ^a 
p'anted  to  tjje  president  ^    -    '-    -^  •  -i      -  ^ ,    --  ;^-    i    rhaV,  notbecon- 
^fTH.d  ht  lutlwriz''  ).h>  .  u  c  tutnisli- 

ing  sujiplies  of  uny  kind  u_>  Ui'j  g.jv,  iinin'iit,  \)\  c  ;is<pii  oi  !<ajd  contract, 
unless  the  head  or  secretary  of  the  d(!partmeut  making  such  contract 
shall  certify  that  the  personal  services  of  said  contractor  are  indispensa- 
ble to  the  execution  of  the  contract:  provided  further,  that  wheu  any 
such  contractor  shall  fsiil  diligently  and  faithfully  to  proceed  with  .the 
execution  of  such  contract,  his  exemption  or  detail  shall  cease. 

Sec.  iiJ.  That  in  appointing  local  boards  of  surgeons  for  the  examina- 
tion of  persons  liable  to  military  service,  no  member  composinj^  tho  same 
shall  be  appointed  from  the  county  or  enrolling  district  iu  which  they  are 
required  to  make  such  examination. 

Approved  February  17,  1864. 


